UDC 336.1: 332:1 (477)
I. Uskov
A policy of local authorities is in a
budgetary-tax sphere
Background: Today the
fiscal policy of local authorities is sent to transformation of the system of local
finances, creation financially of independent authorities of local
self-government. Perfections of legislation in budgetary-tax spheres assist the
increase of efficiency of local fiscal policy, transformations of her mechanism
in the decision of complex of socio-economic tasks. Aim of objectives: Development of complex recommendations on the
increase of efficiency of local budgetary-tax policy in the conditions of the
conducted socio-economic reforms. Methods:
abstraction (for determination of
intercommunications between the aggregate of constituents of fiscal policy),
system and structure (for determination of essence and role of local finances,
budgets in the conditions of transformation of economy of Ukraine),
comparative analysis (with the purpose of establishment of conformities to law
of development of aggregate of constituents of fiscal policy). Results:
Process of modernization of fiscal policy in Ukraine at local level must foresee
development, complex measures, directed on: theoretical ground of local fiscal
policy, choice of model. Result of effective fiscal policy must be a
construction of the rational budgetary system of country, which, in turn, must
provide accordance between charges and presence of necessary resources, perfect
legal regulation and creation of effective stimuli for mobilization of budgetary
receivables.
Keywords: local authorities, budget, taxes, local finances,
budgetary decentralization.
Information about the authors:
Full article
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